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Japan VAT Rates 2026

Japan (日本 (Nihon)) levies Value Added Tax under the name インボイス登録番号 (Invoice Registration Number / Qualified Invoice Issuer Number). The standard rate is 10%, applied to most goods and services. Reduced rates of 8% apply to essential categories including food, medicines, and cultural services.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/JP endpoint to get Japan rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/JP
# No authentication required for rate lookups

# Response:
# { "country_code": "JP", "standard_rate": 10,
#   "reduced_rates": [8], "currency": "JPY" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Japan standard rate.

// 1. Validate the customer's Japan VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/JP/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Japan VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/JP').then(r => r.json());
// → { standard_rate: 10, reduced_rates: [8] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Japan standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Japan VAT

Japan introduced a Qualified Invoice System (インボイス制度) in October 2023. Registered businesses receive a 13-digit invoice registration number prefixed with T. The 8% reduced rate applies to food and non-alcoholic beverages. Japan's consumption tax (消費税) replaced the simpler sales tax in 1989.

The Japan インボイス登録番号 is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Japan business customer, validate their VAT registration number first.

VAT rates in other EU countries